What physical quantity is characterized by a change in internal energy by heat transfer?

According to 1 law of thermodynamics: the internal energy of a body U can be changed only in 2 ways: by transferring heat Q or by performing work A.
ΔU = Q – A.
Since the temperature T is a measure of the body’s internal energy and is expressed by the formula U = 3 * m * R * T / 2 * M, where m is the mass of the gas, R is the universal gas constant, T is the absolute temperature, M is the molar mass.
If heat energy is transferred to the body by heat transfer, then the internal energy of the body increases, the body temperature increases.
If thermal energy is taken from the body by heat transfer, then the internal energy of the body decreases, and the body temperature decreases.